Accounts payable $ 17800 Accounts receivable 11000 Accumulated depreciation - equipment 27800 Advertising expense 20900 Cash 14800 Owner's capital (1/1/20) 42400 Owner's drawings 14100 Depreciation expense 12000 Equipment 208500 Insurance expense 3000 Note payable, due 6/30/21 71200 Prepaid insurance (12-month policy) 6000 Rent expense 17300 Salaries and wages expense 31700 Service revenue 134800 Supplies 4000 Supplies expense 6100 What is total liabilities and owner's equity at December 31, 2020